October 2004

Main

Corporate tax harmonization moves up the EU agenda

Tax lawyers claim privilege against UK disclosure rules

Reporting obligations for preferred shares and debt instruments

New benefits under the EU Directives

What the Manninen case means for UK taxpayers

Proposed reorganization regulations make planning mergers even easier

IRS issues proposed stapled stock regulations

New Zealand accounting firms' tax advice to be legally privileged

Cuatrecasas hires tax group in Portugal

Baker & McKenzie expands UK tax practice

Law firm sets up new tax practice in Austria

PricewaterhouseCoopers partner jumps ship for US law firm

Senior French government tax adviser moves into private practice

Deloitte loses legal link in Poland

Coudert Brothers adds French tax partner

IRS litigator moves to Greenberg Traurig

White & Case snaps up former Commerzbank tax specialist

Dorsey & Whitney beefs up tax litigation

The new ECJ - has their approach changed?

EU calls for aviation fuel tax

India gives its final word on the taxation of business process outsourcing

European Commission heads off future scandal with corporate tax strategy

China publishes APA implementation rules

Peru introduces new taxpayer registration rules

Ireland's holding company regime is legal

Tax breaks for UK film industry get cool response

New EU members reject criticism of corporate tax rates

Korb promotes US APA process in Europe

Manninen is another blow for national tax

IRS rejects tax lobby act

UK and Indian companies to benefit from changes to tax dispute procedures

Who's worked on the biggest deals

How to make transfer pricing work for IP and intangible assets

Thin-capitalization amendments affect financing arrangements

Government tries for more investment with corporate tax changes

The benefits of merging the UK's tax administration

Government continues reform of system of social taxes

Tax regime compensates for the end of offshoring

Government bids to amend Secondary Tax on Companies

Revised decrees clarify APA rules

The focus of the new compliance programme

ECJ facilitates acquisitions of Belgian target companies

Cases clarify inter-company aid

Manninen: creditability of foreign corporation tax

When agent residence constitutes a permanent establishment

New international ruling procedure becomes effective

Reducing capital can reduce local tax consequences

What the tax reform proposals offer

Why the participation exemption falls short

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